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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>GST compliance rating enables assignment, periodic updating and public disclosure of registered persons' compliance records.</h1> Section 149 authorises assignment of a Goods and Services Tax compliance rating score to a registered person based on record of compliance, to be determined by prescribed parameters, updated periodically, intimated to the registered person and placed in the public domain in the prescribed manner.

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